I don't have VR and I don't think VR is needed as long as there is no physical contact, then it won't change the gaming experience.
I think alot of devs are worried they're gonna get bad reviews when a non-VR person plays the non-VR version and realizes it isn't as good without VR.
An example would be the half-life Alyx game. It's 100% designed around VR; all the puzzles, the combat, the set design, etc. When you use a mod to convert it to a standard Mouse/Keyboard FPS.... it's just bland. It turns one of the best VR experiences into a super-mid title.
Obviously, this doesn't affect a huge company like Valve too much, but for an indie dev.... a few bad reviews can kill their game before it has a chance to take off.